Legal Opinion
Lowe v. Commissioner
United States Tax Court
Decided July 6, 1981No. Docket No. 2069-80UnpublishedCited by 1 opinion
1Opinion of the Court
AUGUSTUS G. AND ZELDA LOWE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lowe v. Commissioner
Docket No. 2069-80.
United States Tax Court
T.C. Memo 1981-350; 1981 Tax Ct. Memo LEXIS 394; 42 T.C.M. (CCH) 334; T.C.M. (RIA) 81350;
July 6, 1981; As Amended August 10, 1981
Augustus G. Lowe and Zelda Lowe, pro se.
Helen T. Repsis, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Respondent determined a deficiency of $ 1,202 in petitioners' Federal income tax for the year 1975. The issue for decision in this case is whether amounts received by Zelda Lowe out of…
2Cases cited9 opinions
- United States v. MitchellSupreme Court of the United States · 1971
- LeClert v. LeClertNew Mexico Supreme Court · 1969
- Bagur v. Comm'rUnited States Tax Court · 1976
- Anne Goyne Mitchell v. Commissioner of Internal Revenue, Jane Isabell Goyne Sims v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
- Copeland v. CopelandNew Mexico Supreme Court · 1978
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Pfister v. Commissioner, IRSCourt of Appeals for the Fourth Circuit · 2004